Journal article
That's the Way the Cookie Crumbles: An Attribute Sampling Application
Accounting education (London, England), v 18(2), pp 159-181
01 Apr 2009
Featured in Collection : UN Sustainable Development Goals @ Drexel
Abstract
There have been numerous calls to increase active student participation in the undergraduate accounting learning process to better enable graduates to use creative problem-solving skills. We have designed an active and instructor-based learning activity on the audit sampling process that allows variation in the level of professor-led versus student-led learning. In the activity, students are presented with a bakery that wants to provide its customers with independent verification that each of its chocolate chip cookies have at least seven chocolate chips. Students develop and implement an attribute sampling plan to test management's assertion. By planning, performing, and evaluating a sampling procedure, students learn how attribute sampling can be used in an attestation engagement, the steps in sampling, sampling terminology, and potential pitfalls in the use of sampling. Feedback from students consistently rated the activity to be worthwhile and effective.
Metrics
Details
- Title
- That's the Way the Cookie Crumbles: An Attribute Sampling Application
- Creators
- Stefanie L. Tate - University of Massachusetts LowellBarbara Murray Grein - Drexel University
- Publication Details
- Accounting education (London, England), v 18(2), pp 159-181
- Publisher
- Routledge
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Web of Science ID
- WOS:000211445300004
- Scopus ID
- 2-s2.0-78549259825
- Other Identifier
- 991019167921804721
UN Sustainable Development Goals (SDGs)
This publication has contributed to the advancement of the following goals:
InCites Highlights
Data related to this publication, from InCites Benchmarking & Analytics tool:
- Collaboration types
- Domestic collaboration
- Web of Science research areas
- Business, Finance